All indemnity benefit types paid are reported for rate-making and experience modification purposes

It is required that all Indemnity benefits paid, regardless of the benefit type, be reported to the Idaho Industrial Commission and The National Council on Compensation Insurance (NCCI).

Employer Paid wages are a benefit type that must be reported when an employer continues to pay full wages to an injured worker in lieu of SIF paying Temporary Total Disability (TTD) benefits. SIF is required to report Employer Paid wages at a weekly rate and dollar value equal to the “would have been paid” TTD rate and amount. SIF reports employer paid wages as noted above. This information is included on the Compensation Payment Report available through the SIF Policyholder Portal. 

The reporting of Employer Paid wages corresponds to what SIF would have been obligated to pay in TTD benefits, debunking the myth that employers somehow benefit by continuing to pay full wages in lieu of SIF paying TTD benefits. Reporting requirements serve to include Employer Paid wages in the employers Experience Modification calculation just as if SIF paid TTD benefits. 

SIF recommends that employers who opt to pay full wages in lieu of TTD benefits consider doing so on a short term basis only, not to exceed four weeks, and to contact their claims examiner to discuss the best approach for handling longer term time loss benefit management. (04-2019)